The Premier League champions are preparing a concerted summer move for the prolific forward, one of a number of high profile targets for boss David Moyes, who will have a transfer kitty of more than €120 million with which to refurbish his squad in the next window.

THE VIEW FROM FRANCE

Johann Crochet | Goal France

Paris Saint-Germain, clearly, do not need the money from any transfer and Cavani only moved to the Parc des Princes last summer, after a lot of negotiating with Napoli, for €64m.

Of course, Cavani has a big contract - rumoured to be between €8-10m per year after tax, plus bonuses - and it runs until 2018.

Coach Laurent Blanc has put his faith in the striker and he is popular with the club's owners and supporters.

The Scot is keen to strengthen United’s forward line, as well as the team's problem positions of centre-back, central midfield and left-back.

With doubts surrounding the United futures of Wayne Rooney, Robin van Persie and Javier Hernandez, Moyes and his staff have begun identifying top quality strikers who could be available in the summer.

Cavani has formed a potent partnership with Zlatan Ibrahimovic at PSG since his €64 million move from Napoli last summer, scoring 20 goals in 25 matches in all competitions for the French league leaders.

However, the Uruguay international, 26, who admitted to being unsettled in France earlier this season, has authorised his representatives to explore the possibility of a move.

Sources in France suggest the striker is happier than earlier this term having now settled in Paris, but United are determined to pursue a move for him.

Old Trafford intermediaries have already made contact with the Cavani camp as they lay the groundwork for what is expected to be the biggest transfer splurge in the club’s history this year.

Moyes signed Juan Mata for €45 million from Chelsea last month and is also now preparing for the possibility of life after star strikers Rooney and Van Persie.

Rooney has reportedly opened talks on a contract extension but is yet to commit to the Premier League champions beyond June 2014 and has been the subject of strong interest from Chelsea, who had an approach for the striker rejected in January.

Van Persie has had a mixed second season at Old Trafford following his outstanding debut campaign. He is understood to have clashed with Moyes this term over the new manager’s tactics and training methods, and controversially elected to recover from a thigh injury at the turn of the year in his native Holland rather than at United’s Carrington training base.

Hernandez has failed to nail down a regular starting place at United under Moyes despite the various injury-related absences of Rooney and Van Persie. Now in his fourth season at Old Trafford, the Mexican, 25, might consider that his peak years are better spent at a team where he gets more playing time.